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Versions of s. 261(13)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source
    A pre-reversion debt of a taxpayer that is denominated in a currency other than Canadian currency is deemed to have been issued immediately before the taxpayer’s first reversionary year for the purposes of
    Full text

    A pre-reversion debt of a taxpayer that is denominated in a currency other than Canadian currency is deemed to have been issued immediately before the taxpayer’s first reversionary year for the purposes of

  2. 2009-03-12 to 2017-12-14 View Source
    SubsectionA (14)pre-reversion appliesdebt of a taxpayer that is denominated in a currency other than Canadian currency is deemed to ahave corporationbeen (referredissued toimmediately in this subsection and subsection (14) asbefore the “specifiedtaxpayer’s predecessor”)first thatreversionary hasyear merged with one or more other corporations to form one corporate entity (referred to in this subsection asfor the “newpurposes corporation”) ifof
    Full text

    A pre-reversion debt of a taxpayer that is denominated in a currency other than Canadian currency is deemed to have been issued immediately before the taxpayer’s first reversionary year for the purposes of

  3. 2007-12-14 to 2009-03-12 View Source

    Subsection (14) applies to a corporation (referred to in this subsection and subsection (14) as the “specified predecessor”) that has merged with one or more other corporations to form one corporate entity (referred to in this subsection as the “new corporation”) if